K.Naseera vs Revenue Divisional Officer

[Cites 3, Cited by 1]

Kerala High Court

K.Naseera vs Revenue Divisional Officer

Bench: C.K.Abdul Rehim

       

  

  

 
 
                  IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                         PRESENT:

                THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM

           FRIDAY, THE 15TH DAY OF JUNE 2012/25TH JYAISHTA 1934

                             WP(C).No. 27872 of 2008 (R)
                             ----------------------------------------

PETITIONER:
-------------------

           K.NASEERA, AGED 23, D/O MOIDEEN HAJI,
           KODELIL HOUSE, PARAMMALANGADI, VALAVANOOR P.O.
          TIRUR, MALAPPURAM DISTRICT.

          BY ADVS.SRI.K.RAMACHANDRAN
                       SRI.S.SREEDEV

RESPONDENTS:
-----------------------

1.        REVENUE DIVISIONAL OFFICER,
          TIRUR, MALAPPURAM DISTRICT.

2.        TAHSILDAR, TIRUR TALUK OFFICE,
          MALAPPURAM DISTRICT.

3.        VILLAGE OFFICER, THRIKKANDIYOOR,
          TIRUR TALUK, MALAPPURAM DISTRICT.

          BY ADV. GOVERNMENT PLEADER SRI.MANOJ P.KUNJACHAN

 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15-06-2012,
 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:




MG

WP(C).No. 27872 of 2008 (R)
----------------------------------------

                                            APPENDIX

PETITIONER'S EXHIBITS:


EXT.P1:-             COPY OF THE ORDER OF THE SECOND RESPONDENT REF.K1/9004/05
                     DATED 03.10.07.

EXT.P2:-             COOPY OF THE ORDER OF THE FIRST RESPONDENT H 331/08/K.DIS
                     DATED 15.07.08.

RESPONDENT'S EXHIBITS: NIL




                                                        //TRUE COPY//


                                                         PA TO JUDGE




MG



                        C.K.ABDUL REHIM,J.
                   -------------------------------
                   WP(C).NO. 27872 of 2008
                   ---------------------------------
           Dated this the 15th day of June, 2012

                            JUDGMENT

Challenge is against assessment of luxury tax under section 5A of the Kerala Building Tax Act 1975, which is confirmed by the appellate authority. One of the main contentions raised is that the building in question is let out as 4 separate quarters and that the local authority has assigned separate building numbers for each of the quarters. However, it is admitted that the entire area covered by all the 4 quarters are comprised in the same building which is having a common roof. The issue now stands settled through a decision of the Full Bench of this court in District Collector vs. Sreekumari Kunjamma (2011(1) KLT 248) (FB). In the said decision this court held that, irrespective of the number of flats or apartments contained in the same building which is constructed by the same owner, it shall be assessed as a single building if the building does not fall within explanation (1) or (2) of Section 2(e) of the Act.

2. Considering the fact that the building is a single unit WP(C). 27872 /2008 2 having common roof, I do not think that the building in question will fall in any of the categories under explanation (1) or (2) of section 2 (e). Therefore I am of the view that the finding rendered by the appellate authority is sustainable. The mere fact of separate numbering by the local authority will not entitle the petitioner to get the building assessed as separate units.

3. The result of the above discussion is that the writ petition deserves no merit and the same is accordingly dismissed.





                                 C.K.ABDUL REHIM, JUDGE
pmn/

WP(C). 27872 /2008    3

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